director may make appropriate allocations to reflect an arm's length consideration for the acquisition of the interest in such intangible under the rules of §§1.482-1 and 1.482-4 through 1.482-6. See paragraph (g) of this section. An interest in an intangible includes any commercially transferable interest, the benefits of which are susceptible of valuation. See

circumstances in which the denial or failure to offer constitutes a violation of applicable law (such as the Americans with Disabilities Act, 42 U.S.C. 12101-12213, the special enrollment rules of section 9801, or the requirements of section 9802 prohibiting discrimination in eligibility to enroll in a group health plan based on health status), then, for purposes of

If any taxable vaccine is described in more than 1 subparagraph of section 4132(a)(1), the amount of the tax imposed by subsection (a) on such vaccine shall be the sum of the amounts for the vaccines which are so included. (c) Application of sectionThe tax imposed by this section shall apply— (1) after December

(a) RefundUnder such regulations as the Secretary may prescribe, the amount of any internal revenue tax erroneously or illegally collected in respect to exported articles may be refunded to the exporter of the article, instead of to the manufacturer, if the manufacturer waives any claim for the amount so to be refunded. (b) DrawbackOn the exportation of distilled spirits or wines

Related Subsidiaries Effective Date of 2015 Amendment Amendment by Pub. L. 114–41 applicable to returns for taxable years beginning after Dec. 31, 2015, with special rule for certain C corporations, see section 2006(a)(3) of Pub. L. 114–41, set out as a note under

—Subsec. (a). Pub. L. 105–206 substituted "removed from a bonded wine cellar" for "produced in the United States" in introductory provisions. 1997—Pub. L. 105–34, §1416(b)(2), struck out "unmerchantable" after "tax on" in section catchline. Subsec. (a). Pub. L. 105–34, §1416(a), struck out "as unmerchantable" after "to bond" in introductory

"Secretary" wherever appearing. Subsec. (d). Pub. L. 94–455, §1202(h)(6), substituted "6103(f)" for "6103(d)". Statutory Notes and Related Subsidiaries Effective Date of 1976 Amendment Amendment by

The principles of §§1.1368-1 and 1.1368-2 are illustrated by the examples below. In each example Corporation S is a calendar year corporation: Example 1. Distributions by S corporations without C corporation earnings and profits for taxable

generally to part A (§300gg et seq.) of subchapter XXV of chapter 6A of Title 42, The Public Health and Welfare. Sections 2716 and 2718 of title XXVII of the Act are classified to sections 300gg–16 and 300gg–18, respectively, of Title 42. For complete classification of this Act to the Code, see Short Title

extra sweet kosher wine and similarly heavily sweetened wines. (b) Cellar treatmentSpecially sweetened natural wines may be blended with each other, or with natural wine or heavy bodied blending wine in the further production of specially sweetened natural wine only, if the wines so blended are made from the same kind of fruit. Wines produced under this section may be cellar treated under the provisions of

(a) Business with United StatesAny person required to pay special (occupational) tax under section 5801 shall be relieved from payment of that tax if he establishes to the satisfaction of the Secretary that his business is conducted exclusively with, or on behalf of, the United States or any department, independent establishment, or

comprising this section, prior to the general revision of this chapter by Pub. L. 85–859. Amendments 1998—Pub. L. 105–206 substituted "Natural wine (as defined in section 5381) imported or brought into" for "Wine imported or brought into" in first sentence.

rate determined on the basis of the corporate bond yield curve (as defined in section 430(h)(2)(D)(i), determined by substituting "60-month period" for "24-month period" therein). (d) Loss payment pattern (1) In generalFor each determination year, the Secretary shall determine a loss payment pattern for

) In general. (b) Effective date. (1) In general. (2) Reasonable cause and good faith exception to section 6662 penalties. (i) For returns due after September 1, 1995. (ii) For returns filed after December 31, 2002. (3) Qualified amended returns. §1.6664-2   Underpayment. (a) Underpayment defined. (b) Amount of income tax

) Special statistical studiesThe Secretary may, upon written request by any party or parties, make special statistical studies and compilations involving return information (as defined in section 6103(b)(2)) and furnish to such party or parties transcripts of any such special statistical study or compilation. A reasonable fee may be prescribed for the cost of the work or services performed for

Each handler and importer required to make reports pursuant to this subpart shall maintain and retain such records for at least 2 years beyond the end of the marketing year of their applicability: (a) One copy of each report made to the Board; and (b) Such records as are necessary to verify such reports. [37 FR 17379, Aug. 26, 1972, as amended at 56 FR

The report required by this part shall be filed with the Office of Airline Information within 15 days after the due date of the appropriate periodic BTS Form 41 Report, filed for the 12-month period covered by the audit report, or the date the accountant submits its audit report to the air carrier, whichever is later. [ER-1351, 48 FR 32756, July 19, 1983, as amended at 60 FR 66725, Dec. 26, 1995]

[76 FR 59249, Sept. 26, 2011]

was an employee of either the corporation granting the option, a related corporation of such corporation, or a corporation (or a related corporation of such corporation) substituting or assuming a stock option in a transaction to which §1.424-1(a) applies. (ii) For rules relating to the disposition of shares of stock acquired pursuant to the exercise of a